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A query was raised regarding the taxation of a capital reduction involving the return of contributions and the subsequent sale of shares. The DGT clarifies that the nature of the income depends on whether the reduction affects all of a shareholder's shares or only some, and how the subsequent transfer value is calculated.
Cuestión planteada Tributación en los socios de la referida reducción de capital social con devolución de aportaciones. Asimismo, cuál es el valor de transmisión a considerar en la venta de las acciones por el socio X.
Si la reducción afecta parcialmente, la devolución de aportaciones que no proceda de beneficios no distribuidos puede minorar el valor de adquisición o tributar como rendimiento de capital mobiliario según límites de fondos propios. Si la reducción afecta a la totalidad de las acciones, se considera separación de socios y tributa como ganancia o pérdida patrimonial. Para la venta posterior de acciones no cotizadas, el valor de transmisión será el efectivamente satisfecho si se acredita que es de mercado; de lo contrario, será el mayor entre el patrimonio neto o el valor de capitalización.
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